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| [ Introduced ] | [ Enrolled ] | [ House Amendment 001 ] |
92_SB0969eng SB969 Engrossed LRB9207838SMdv 1 AN ACT in relation to unemployment insurance. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Unemployment Insurance Act is amended by 5 changing Section 235 as follows: 6 (820 ILCS 405/235) (from Ch. 48, par. 345) 7 Sec. 235. The term "wages" does not include: 8 A. That part of the remuneration which, after 9 remuneration equal to $6,000 with respect to employment has 10 been paid to an individual by an employer during any calendar 11 year after 1977 and before 1980, is paid to such individual 12 by such employer during such calendar year; and that part of 13 the remuneration which, after remuneration equal to $6,500 14 with respect to employment has been paid to an individual by 15 an employer during each calendar year 1980 and 1981, is paid 16 to such individual by such employer during that calendar 17 year; and that part of the remuneration which, after 18 remuneration equal to $7,000 with respect to employment has 19 been paid to an individual by an employer during the calendar 20 year 1982 is paid to such individual by such employer during 21 that calendar year. 22 With respect to the first calendar quarter of 1983, the 23 term "wages" shall include only the remuneration paid to an 24 individual by an employer during such quarter with respect to 25 employment which does not exceed $7,000. With respect to the 26 three calendar quarters, beginning April 1, 1983, the term 27 "wages" shall include only the remuneration paid to an 28 individual by an employer during such period with respect to 29 employment which when added to the "wages" (as defined in the 30 preceding sentence) paid to such individual by such employer 31 during the first calendar quarter of 1983, does not exceed SB969 Engrossed -2- LRB9207838SMdv 1 $8,000. 2 With respect to the calendar year 1984, the term "wages" 3 shall include only the remuneration paid to an individual by 4 an employer during that period with respect to employment 5 which does not exceed $8,000; with respect to calendar years 6 1985, 1986 and 1987, the term "wages" shall include only the 7 remuneration paid to such individual by such employer during 8 that calendar year with respect to employment which does not 9 exceed $8,500. 10 With respect to the calendar years 1988 through 2003 and 11 calendar year 2005 and each calendar year thereafter, the 12 term "wages" shall include only the remuneration paid to an 13 individual by an employer during that period with respect to 14 employment which does not exceed $9,000. 15 With respect to the calendar year 2004, the term "wages" 16 shall include only the remuneration paid to an individual by 17 an employer during that period with respect to employment 18 which does not exceed $10,000. The remuneration paid to an 19 individual by an employer with respect to employment in 20 another State or States, upon which contributions were 21 required of such employer under an unemployment compensation 22 law of such other State or States, shall be included as a 23 part of the remuneration equal to $6,000, $6,500, $7,000, 24 $8,000, $8,500, $9,000, or $10,000, as the case may be, 25 herein referred to. For the purposes of this subsection, any 26 employing unit which succeeds to the organization, trade, or 27 business, or to substantially all of the assets of another 28 employing unit, or to the organization, trade, or business, 29 or to substantially all of the assets of a distinct severable 30 portion of another employing unit, shall be treated as a 31 single unit with its predecessor for the calendar year in 32 which such succession occurs, and any employing unit which is 33 owned or controlled by the same interests which own or 34 control another employing unit shall be treated as a single SB969 Engrossed -3- LRB9207838SMdv 1 unit with the unit so owned or controlled by such interests 2 for any calendar year throughout which such ownership or 3 control exists. This subsection applies only to Sections 4 1400, 1405A, and 1500. 5 B. The amount of any payment (including any amount paid 6 by an employer for insurance or annuities, or into a fund, to 7 provide for any such payment), made to, or on behalf of, an 8 individual or any of his dependents under a plan or system 9 established by an employer which makes provision generally 10 for individuals performing services for him (or for such 11 individuals generally and their dependents) or for a class or 12 classes of such individuals (or for a class or classes of 13 such individuals and their dependents), on account of (1) 14 sickness or accident disability (except those sickness or 15 accident disability payments which would be includable as 16 "wages" in Section 3306(b)(2)(A) of the Federal Internal 17 Revenue Code of 1954, in effect on January 1, 1985, such 18 includable payments to be attributable in such manner as 19 provided by Section 3306(b) of the Federal Internal Revenue 20 Code of 1954, in effect on January 1, 1985), or (2) medical 21 or hospitalization expenses in connection with sickness or 22 accident disability, or (3) death. 23 C. Any payment made to, or on behalf of, an employee or 24 his beneficiary which would be excluded from "wages" by 25 subparagraph (A), (B), (C), (D), (E), (F) or (G), of Section 26 3306(b)(5) of the Federal Internal Revenue Code of 1954, in 27 effect on January 1, 1985. 28 D. The amount of any payment on account of sickness or 29 accident disability, or medical or hospitalization expenses 30 in connection with sickness or accident disability, made by 31 an employer to, or on behalf of, an individual performing 32 services for him after the expiration of six calendar months 33 following the last calendar month in which the individual 34 performed services for such employer. SB969 Engrossed -4- LRB9207838SMdv 1 E. Remuneration paid in any medium other than cash by an 2 employing unit to an individual for service in agricultural 3 labor as defined in Section 214. 4 F. The amount of any supplemental payment made by an 5 employer to an individual performing services for him, other 6 than remuneration for services performed, under a shared work 7 plan approved by the Director pursuant to Section 407.1. 8 G. The amount of remuneration received by an individual 9 for service as an election judge. 10 (Source: P.A. 90-554, eff. 12-12-97; 91-342, eff. 7-29-99.) 11 Section 99. Effective date. This Act takes effect upon 12 becoming law.